When the fair value of an investment in debt securities exceeds its amortized cost, how should each of the following debt securities be

reported at the end of the year, given no election of the fair value option?           Debt Securities                                Classified As

Held-to-Maturity                      Available-for-Sale

A. Amortized cost                              Amortized cost

B. Amortized cost                                      Fair value

C. Fair value                                              Fair value

D. Fair value                                      Amortized cost